81R5418 JD-D
 
  By: Sheffield H.J.R. No. 91
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment authorizing the legislature
  to establish a limit on the amount of ad valorem taxes that may be
  imposed on the residence homestead of a disabled or elderly person
  that is constructed under the federal community development block
  grant program or a housing rehabilitation program of the Texas
  Department of Housing and Community Affairs and that replaces the
  person's former residence homestead.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Article VIII, Texas Constitution, is amended by
  adding Section 1-p to read as follows:
         Sec. 1-p.  The legislature by general law may provide that ad
  valorem taxes imposed by a political subdivision on the residence
  homestead of a disabled person or a person who is 65 years of age or
  older that consists of a structure built on land that the person
  previously qualified as part of the person's residence homestead
  and that was constructed under the federal community development
  block grant program using nonentitlement grants or under a housing
  rehabilitation program of the Texas Department of Housing and
  Community Affairs or a successor program may not be increased above
  the amount of taxes imposed by the political subdivision on the
  person's former residence homestead in the most recent tax year in
  which the political subdivision imposed taxes on the former
  residence homestead. The legislature shall provide for formulas to
  protect school districts against all or part of the revenue loss
  incurred by the implementation of this section.  Except as
  otherwise provided by this subsection, the provisions of Section
  1-b(d) of this article applicable to the limitation on school taxes
  provided by that subsection apply to the limitation provided by
  this subsection on the taxes imposed by a political subdivision.
         SECTION 2.  The following temporary provision is added to
  the Texas Constitution:
         TEMPORARY PROVISION. (a) This temporary provision applies
  to the constitutional amendment proposed by the 81st Legislature,
  Regular Session, 2009, authorizing the legislature to establish a
  limit on the amount of ad valorem taxes that may be imposed on the
  residence homestead of a disabled or elderly person that is
  constructed under the federal community development block grant
  program or a housing rehabilitation program of the Texas Department
  of Housing and Community Affairs and that replaces the person's
  former residence homestead and expires January 1, 2011.
         (b)  Section 1-p, Article VIII, of this constitution takes
  effect January 1, 2010, and applies only to a tax year that begins
  on or after that date.
         SECTION 3.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held November 3, 2009.
  The ballot shall be printed to permit voting for or against the
  proposition: "The constitutional amendment authorizing the
  legislature to establish a limit on the amount of ad valorem taxes
  that may be imposed on the residence homestead of a disabled or
  elderly person that is constructed under the federal community
  development block grant program or a housing rehabilitation program
  of the Texas Department of Housing and Community Affairs and that
  replaces the person's former residence homestead."